Answer:
$27,420
Explanation:
The computation of the annual financial advantage or disadvantage for the company is shown below:
Incremental revenue (2,600 units × $31)	$80,600
Incremental cost  
Direct material (2,600 units × $6.20)	$16,120
Direct labor  (2,600 units × $3)	$7,800
Variable manufacturing overhead  (2,600 units × $3.30)	$8,580
Additional variable cost  (2,600 units × $1.80)	$4,680
Special molds  $16,000
Total incremental cost	$53,180
Incremental profit (loss)     $27,420
We simply deduct the all incremental cost from the incremental revenue so that the incremental profit or loss could come